Pub. L. 109-59 Aug. 10, 2005

119 Stat. 1958 · Changed 62 sections of the Code

Bill H.R. 3 · House report H. Rept. 109-12 · Senate report S. Rept. 109-53 · Conference report H. Rept. 109-203 · Bluebook JCT general explanation (2007)

§ 38 General business credit

  • (b)(20) Pub. L. 109–59, § 11126(b), added par. (20).

§ 142 Exempt facility bond

  • (a)(15) Pub. L. 109–59, § 11143(a), added par. (15).
  • (m) Pub. L. 109–59, § 11143(b), added subsec. (m).

§ 146 Volume cap

  • (g)(3) Pub. L. 109–59 substituted “(14), or (15) of section 142(a), and” for “or (14) of section 142(a) (relating to airports…

§ 4041 Imposition of tax

  • (a)(1)(B) Pub. L. 109–59, § 11161(b)(3)(A), struck out last sentence which read as follows: “This subparagraph shall not apply to…
  • (a)(1)(C)(iii)(I) Pub. L. 109–59, § 11101(a)(1)(A), substituted “2011” for “2005”.
  • (a)(2) Pub. L. 109–59, § 11113(a)(3), substituted “Alternative fuels” for “Special motor fuels” in heading.
  • (a)(2)(B) Pub. L. 109–59, § 11113(a)(1)(C), struck out concluding provisions which read as follows: “In the case of any sale or…
  • (a)(2)(B) Pub. L. 109–59, § 11101(a)(1)(B), substituted “2011” for “2005” in concluding provisions.
  • (a)(2)(B)(i) Pub. L. 109–59, § 11113(a)(1)(A), inserted “and” at end.
  • (a)(2)(B)(ii) Pub. L. 109–59, § 11151(e)(2), substituted “section 45K(c)(3)” for “section 29(c)(3)”.
  • (a)(2)(B)(ii) Pub. L. 109–59, § 11113(a)(1)(B), (D), added cl. (ii) and struck out former cl. (ii) which read as follows: “13.6 cents…
  • (a)(2)(B)(iii) Pub. L. 109–59, § 11113(a)(1)(B), struck out cl. (iii) which read as follows: “11.9 cents per gallon in the case of…
  • (a)(3)(A) Pub. L. 109–59, § 11113(a)(2)(A), substituted “18.3 cents per energy equivalent of a gallon of gasoline” for “48.54…
  • (a)(3)(C) Pub. L. 109–59, § 11113(a)(2)(B), substituted “energy equivalent of a gallon of gasoline” for “MCF”.
  • (c) Pub. L. 109–59, § 11161(b)(1)(D), substituted “Certain liquids used as a fuel in aviation” for “Aviation-grade…
  • (c)(1) Pub. L. 109–59, § 11161(b)(1)(A), substituted “any liquid for use as a fuel other than aviation gasoline” for…
  • (c)(2) Pub. L. 109–59, § 11161(b)(1)(B), substituted “liquid for use as a fuel other than aviation gasoline” for…
  • (c)(3) Pub. L. 109–59, § 11161(b)(1)(C), added par. (3) and struck out former par. (3) which read as follows: “The rate of tax…
  • (m)(1)(A) (m)(1)(B) Pub. L. 109–59, § 11101(a)(1)(C), substituted “2011” for “2005” in introductory provisions.

§ 4051 Imposition of tax on heavy trucks and trailers sold at retail

  • (a)(4) (a)(5) Pub. L. 109–59, § 11112(a), added par. (4) and redesignated former par. (4) as (5).
  • (c) Pub. L. 109–59, § 11101(a)(1)(D), substituted “2011” for “2005”.

§ 4064 Gas guzzler tax

  • (b)(1)(A) Pub. L. 109–59 struck out concluding provisions which read as follows: “In the case of a limousine, the preceding…

§ 4071 Imposition of tax

  • (d) Pub. L. 109–59 substituted “2011” for “2005”.

§ 4081 Imposition of tax

  • (a)(1)(B) Pub. L. 109–59, § 11166(b)(1), reenacted heading without change and amended text of subpar. (B) generally. Prior to…
  • (a)(2)(A)(ii) (a)(2)(A)(iii) (a)(2)(A) Pub. L. 109–59, § 11161(a)(1), inserted “and” at end of cl. (ii), substituted a period for “, and” at end of cl. (iii)…
  • (a)(2)(C) Pub. L. 109–59, § 11161(a)(2), amended heading and text of subpar. (C) generally. Prior to amendment, text read as…
  • (a)(2)(C) Pub. L. 109–59, § 11151(b)(1), substituted “for use in commercial aviation by a person registered for such use under…
  • (a)(3)(A)(i) Pub. L. 109–59, § 11161(a)(3)(A), struck out “a secured area of” before “an airport”.
  • (a)(3)(A)(ii) (a)(3)(A)(iv) Pub. L. 109–59, § 11161(a)(4)(A), struck out “aviation-grade” before “kerosene”.
  • (a)(3)(D) Pub. L. 109–59, § 11161(a)(3)(B), added subpar. (D).
  • (a)(4) Pub. L. 109–59, § 11161(a)(4)(B), (C), struck out “aviation-grade” before “kerosene” in heading and substituted…
  • (d)(1) Pub. L. 109–59, § 11101(a)(1)(F), substituted “2011” for “2005”.
  • (d)(2) Pub. L. 109–59, § 11161(a)(4)(D), reenacted par. heading without change and amended text of introductory provisions…
  • (d)(2) Pub. L. 109–59, § 11151(b)(2), amended par. heading and text of introductory provisions generally. Prior to amendment…

§ 4082 Exemptions for diesel fuel and kerosene

  • (b) Pub. L. 109–59, § 11161(a)(4)(A), struck out “aviation-grade” before “kerosene” in concluding provisions.
  • (d)(2)(B) Pub. L. 109–59, § 11161(b)(3)(C), substituted “section 6427(l)(6)(B)” for “section 6427(l)(5)(B)”.
  • (e) Pub. L. 109–59, § 11161(a)(4)(E), in heading substituted “Kerosene removed into an aircraft” for “Aviation-grade…

§ 4083 Definitions; special rule; administrative authority

  • (b) Pub. L. 109–59 substituted “subsection (h) or (i) of section 4261” for “section 4261(h)”.

§ 4101 Registration and bond

  • (a)(1) Pub. L. 109–59, § 11113(c), substituted “4041(a)” for “4041(a)(1)”.
  • (a)(4) Pub. L. 109–59, § 11164(a), added par. (4) relating to reregistration in event of change in ownership.
  • (a)(4) Pub. L. 109–59, § 11163(a), added par. (4) relating to registration of persons extending credit on certain exempt sales…

§ 4161 Imposition of tax

  • (a)(1) Pub. L. 109–59, § 11117(a), reenacted heading without change and amended text of par. (1) generally, designating…
  • (a)(2) Pub. L. 109–59, § 11117(b), substituted “paragraph (1)(A)” for “paragraph (1)” in two places.

§ 4182 Exemptions

  • (c) (d) Pub. L. 109–59 added subsec. (c) and redesignated former subsec. (c) as (d).

§ 4221 Certain tax-free sales

  • (a) Pub. L. 109–59 substituted “2011” for “2005” in concluding provisions.

§ 4261 Imposition of tax

  • (e)(1)(B)(i) Pub. L. 109–59, § 11122(a)(1), inserted “(in the case of any airport described in clause (ii)(III), on flight segments…
  • (e)(1)(B)(ii)(III) Pub. L. 109–59, § 11122(a)(2), added subcl. (III).
  • (f) Pub. L. 109–59, § 11121(c), amended heading and text of subsec. (f) generally. Prior to amendment, text read as…
  • (i) (j) Pub. L. 109–59, § 11123(a), added subsec. (i) and redesignated former subsec. (i) as (j).

§ 4281 Small aircraft on nonestablished lines

  • § 4281 Pub. L. 109–59 inserted at end “For purposes of this section, an aircraft shall not be considered as operated on an…

§ 4461 Imposition of tax

  • (c)(1) Pub. L. 109–59, § 11116(b)(1), inserted “or” at end of subpar. (A), redesignated subpar. (C) as (B), and struck out…
  • (c)(2) Pub. L. 109–59, § 11116(b)(2), substituted “imposed” for “imposed—

§ 4462 Definitions and special rules

  • (d) Pub. L. 109–59 amended heading and text of subsec. (d) generally, substituting provisions relating to nonapplicability…

§ 4481 Imposition of tax

  • (f) Pub. L. 109–59 substituted “2011” for “2006”.

§ 4482 Definitions

  • (c)(4) (d) Pub. L. 109–59 substituted “2011” for “2006” wherever appearing.

§ 4483 Exemptions

  • (h) Pub. L. 109–59 substituted “2011” for “2006”.

§ 5002 Definitions

  • (b)(2) Pub. L. 109–59, § 11125(b)(13)(A), substituted “section 5121(c)(3)” for “section 5112(a)”.
  • (b)(3) Pub. L. 109–59, § 11125(b)(13)(B), substituted “section 5121(c)” for “section 5112”.
  • (b)(4) Pub. L. 109–59, § 11125(b)(13)(C), substituted “section 5122(c)” for “section 5122”.

§ 5010 Credit for wine content and for flavors content

  • (c)(2)(A) Pub. L. 109–59 substituted “section 5114” for “section 5134”.

§ 5011 Income tax credit for average cost of carrying excise tax

§ 5052 Definitions

  • (d) Pub. L. 109–59 amended subsec. (d) generally. Prior to amendment, text read as follows: “For definition of brewer, see…

§ 5061 Method of collecting tax

  • (d)(4) (d)(5) (d)(6) Pub. L. 109–59 added par. (4), redesignated former pars. (4) and (5) as (5) and (6), respectively, and in par. (6)…

§ 5111 Eligibility

  • § 5111 Pub. L. 109–59, § 11125(b)(3)(C), struck out “and rate of tax” after “Eligibility” in section catchline, struck out…
  • § 5111 Pub. L. 109–59, § 11125(b)(3)(A), renumbered section 5131 of this title as this section.
  • § 5111 Pub. L. 109–59, § 11125(a)(2), struck out “, on payment of a special tax per annum,” after “beverage purposes”.

§ 5112 Registration and regulation

  • § 5112 Pub. L. 109–59 renumbered section 5132 of this title as this section.

§ 5113 Investigation of claims

  • § 5113 Pub. L. 109–59 renumbered section 5133 of this title as this section.

§ 5114 Drawback

  • § 5114 Pub. L. 109–59 renumbered section 5134 of this title as this section.

§ 5121 Recordkeeping by wholesale dealers

  • § 5121 Pub. L. 109–59, § 11125(b)(5)(B)(i), which directed amendment of section 5114 of this title by substituting “§ 5432.…
  • § 5121 Pub. L. 109–59, § 11125(b)(5)(A), transferred section 5114 of this title to this subpart so as to appear after subpart…
  • (c) (d) Pub. L. 109–59, § 11125(b)(5)(B)(ii), added subsec. (c) and redesignated former subsec. (c) as (d).
  • (d)(3) Pub. L. 109–59, § 11125(b)(5)(C), substituted “section 5123” for “section 5146”.

§ 5122 Recordkeeping by retail dealers

  • § 5122 Pub. L. 109–59, § 11125(b)(6)(A), (B)(i), renumbered section 5124 of this title as this section, transferred section to…
  • (c) Pub. L. 109–59, § 11125(b)(6)(B)(iii), added subsec. (c). Former subsec. (c) redesignated (d).
  • (c) Pub. L. 109–59, § 11125(b)(6)(B)(ii), substituted “section 5123” for “section 5146”.
  • (d) Pub. L. 109–59, § 11125(b)(6)(B)(iii), redesignated subsec. (c) as (d).

§ 5123 Preservation and inspection of records, and entry of premises for inspection

  • § 5123 Pub. L. 109–59 renumbered section 5146 of this title as this section and transferred section to this subpart so as to…

§ 5124 Registration by dealers

§ 5131 Packaging distilled spirits for industrial uses

  • § 5131 Pub. L. 109–59, § 11125(b)(11), renumbered section 5116 of this title as this section and transferred section to this…
  • (a) Pub. L. 109–59, § 11125(b)(11), inserted “(as defined in section 5121(c))” after “dealer”.

§ 5132 Prohibited purchases by dealers

§ 5182 Cross references

  • § 5182 Pub. L. 109–59 amended text of section generally. Prior to amendment, text read as follows: “For provisions requiring…

§ 5402 Definitions

  • (b) Pub. L. 109–59 substituted “section 5052(d)” for “section 5092”.

§ 5671 Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements

  • § 5671 Pub. L. 109–59 struck out “or 5091” after “section 5051”.

§ 5731 Imposition and rate of tax

  • (c) § 5731 Pub. L. 109–59 redesignated subsec. (d) as (c) and struck out former subsec. (c). Text read as follows: “Rules similar…

§ 5732 Payment of tax

  • § 5732 Pub. L. 109–59, § 11125(b)(20)(A), renumbered section 5142 of this title as this section and transferred section to…
  • (a) (b) Pub. L. 109–59, § 11125(b)(20)(B), struck out “(except the tax imposed by section 5131)” before “until he has paid” in…
  • (a) (b) Pub. L. 109–59, § 11125(b)(20)(A), substituted “this subchapter” for “this part”.
  • (c)(1) Pub. L. 109–59, § 11125(b)(20)(A), substituted “this subchapter” for “this part”.

§ 5733 Provisions relating to liability for occupational taxes

  • § 5733 Pub. L. 109–59, § 11125(b)(20)(A), renumbered section 5143 of this title as this section, transferred section to this…
  • (c)(2) Pub. L. 109–59, § 11125(b)(20)(C), substituted “tobacco products and cigarette papers and tubes” for “liquors” in two…

§ 5734 Application of State laws

  • § 5734 Pub. L. 109–59 renumbered section 5145 of this title as this section, transferred section to this subchapter, and…

§ 6071 Time for filing returns and other documents

  • (c) Pub. L. 109–59 substituted “section 5732” for “section 5142”.

§ 6206 Special rules applicable to excessive claims under certain sections

  • § 6206 Pub. L. 109–59 substituted “certain sections” for “sections 6420, 6421, and 6427” in section catchline, in first…

§ 6412 Floor stocks refunds

  • (a)(1) Pub. L. 109–59 substituted “2011” for “2005” and “2012” for “2006” wherever appearing.

§ 6416 Certain taxes on sales and services

  • (a)(4) Pub. L. 109–59, § 11163(b)(1)(E), inserted “or credit card issuer” after “vendor” in heading.
  • (a)(4)(A) Pub. L. 109–59, § 11163(b)(1)(A), inserted “except as provided in subparagraph (B),” after “For purposes of this…
  • (a)(4)(B) Pub. L. 109–59, § 11163(b)(1)(B), added subpar. (B). Former subpar. (B) redesignated (C).
  • (a)(4)(C) Pub. L. 109–59, § 11163(b)(1)(D), which directed the insertion of “or credit card issuer” after “vendor”, was executed…
  • (a)(4)(C) Pub. L. 109–59, § 11163(b)(1)(B), (C), redesignated subpar. (B) as (C) and substituted “subparagraph (A) or (B)” for…
  • (b)(2) Pub. L. 109–59, § 11163(b)(2), inserted at end “Subparagraphs (C) and (D) shall not apply in the case of any tax…

§ 6420 Gasoline used on farms

  • (c)(4) Pub. L. 109–59, § 11121(b), inserted concluding provisions.
  • (c)(4)(B) Pub. L. 109–59, § 11121(a), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “if—

§ 6421 Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes

  • (f)(2)(A) Pub. L. 109–59, § 11151(b)(3)(A), substituted “aviation which is not commercial aviation (as defined in section…
  • (f)(2)(B) Pub. L. 109–59, § 11151(b)(3)(B), substituted “commercial aviation” for “aviation which is not noncommercial aviation”.

§ 6426 Credit for alcohol fuel, biodiesel, and alternative fuel mixtures

  • § 6426 Pub. L. 109–59, § 11113(b)(3)(A), substituted “alcohol fuel, biodiesel, and alternative fuel” for “alcohol fuel and…
  • (a) Pub. L. 109–59, § 11113(b)(1), reenacted heading without change and amended text of subsec. (a) generally. Prior to…
  • (d) Pub. L. 109–59, § 11113(b)(2), added subsec. (d). Former subsec. (d) redesignated (f).
  • (d)(2)(F) Pub. L. 109–59, § 11151(e)(2), substituted “section 45K(c)(3)” for “section 29(c)(3)”.
  • (e) (f) (g) Pub. L. 109–59, § 11113(b)(2), added subsec. (e) and redesignated former subsecs. (d) and (e) as (f) and (g)…

§ 6427 Fuels not used for taxable purposes

  • (e) Pub. L. 109–59, § 11113(b)(3)(C)(ix), substituted “, biodiesel, or alternative fuel” for “or biodiesel used to produce…
  • (e)(1) Pub. L. 109–59, § 11113(b)(3)(C)(i), inserted “or the alternative fuel mixture credit” after “biodiesel mixture credit”.
  • (e)(2) Pub. L. 109–59, § 11113(b)(3)(C)(iii), added par. (2). Former par. (2) redesignated (3).
  • (e)(3) Pub. L. 109–59, § 11113(b)(3)(C)(iv), substituted “under paragraph (1) or (2) with respect to any mixture or…
  • (e)(3) Pub. L. 109–59, § 11113(b)(3)(C)(ii), redesignated par. (2) as (3).
  • (e)(4) Pub. L. 109–59, § 11113(b)(3)(C)(v), added par. (4).
  • (e)(5) Pub. L. 109–59, § 11113(b)(3)(C)(ii), which directed amendment of subsec. (e) by redesignating par. (4) as (5), could…
  • (e)(5) Pub. L. 109–59, § 11113(b)(3)(C)(vi)–(viii), added subpars. (C) and (D).
  • (f) Pub. L. 109–59, § 11151(a)(1), struck out subsec. (f) which related to payment by Secretary of an amount equal to the…
  • (i)(4)(A) Pub. L. 109–59, § 11161(b)(3)(D)(ii), which directed amendment of subpar. (A) by substituting “subsections (b)(4)…
  • (i)(4)(A) Pub. L. 109–59, § 11161(b)(3)(D)(i), substituted “paragraph (4)(B), (5), or (6)” for “paragraph (4)(B) or (5)” in two…
  • (l) Pub. L. 109–59, § 11161(b)(3)(B), substituted “and kerosene” for “, kerosene and aviation fuel” in heading.
  • (l)(2) Pub. L. 109–59, § 11161(b)(2)(A), reenacted heading without change and amended text generally. Prior to amendment, text…
  • (l)(4) Pub. L. 109–59, § 11161(b)(3)(E)(iv), substituted “kerosene used in commercial aviation” for “aviation-grade kerosene”…
  • (l)(4)(A) Pub. L. 109–59, § 11161(b)(3)(E)(i), struck out “aviation-grade” before “kerosene” in introductory provisions.
  • (l)(4)(A)(ii) Pub. L. 109–59, § 11161(b)(3)(E)(ii), substituted “section 4081(a)(2)(iii)” for “section 4081(a)(2)(A)(iv)”.
  • (l)(4)(B) Pub. L. 109–59, § 11161(b)(3)(E)(iii), substituted “kerosene used in commercial aviation as described in subparagraph…
  • (l)(5) Pub. L. 109–59, § 11161(b)(2)(B), added par. (5). Former par. (5) redesignated (6).
  • (l) Pub. L. 109–59, § 11162(b), struck out “farmers and” before “State and local governments” in heading.
  • (l) Pub. L. 109–59, § 11161(b)(2)(B), redesignated par. (5) as (6).
  • (l) Pub. L. 109–59, § 11162(a), reenacted heading without change and amended text generally. Prior to amendment, text read…
  • (l) Pub. L. 109–59, § 11161(b)(3)(F), substituted “kerosene used in aviation” for “aviation-grade kerosene” in introductory…
  • (l) Pub. L. 109–59, § 11163(c)(1), substituted “Except as provided in subparagraph (D), the amount” for “The amount” in…
  • (l) Pub. L. 109–59, § 11163(c)(2), added subpar. (D).
  • (o) Pub. L. 109–59, § 11151(a)(2), which directed the redesignation of subsec. (p) as (o) and the striking of former…
  • (p) Pub. L. 109–59, § 11151(a)(2), which directed the redesignation of subsec. (p) as (o), to be treated as not having been…

§ 6675 Excessive claims with respect to the use of certain fuels

  • (a) Pub. L. 109–59, § 11163(d)(2), inserted “section 6416(a)(4) (relating to certain sales of gasoline),” after “made…
  • (b)(1) Pub. L. 109–59, § 11163(d)(3), inserted “6416(a)(4),” after “under section”.

§ 6719 Failure to register or reregister

  • § 6719 Pub. L. 109–59, § 11164(b)(1)(C), inserted “or reregister” after “register” in section catchline.
  • (a) (b) Pub. L. 109–59, § 11164(b)(1)(A), (B), inserted “or reregister” after “register” wherever appearing.

§ 6720A Penalty with respect to certain adulterated fuels

§ 7012 Cross references

  • (4) (5) (6) Pub. L. 109–59 added par. (4) and redesignated former pars. (4) and (5) as (5) and (6), respectively.

§ 7232 Failure to register or reregister under section 4101, false representations of registration status, etc.

  • § 7232 Pub. L. 109–59 inserted “or reregister” after “register” in section catchline and text and “or reregistration” after…

§ 7272 Penalty for failure to register or reregister

  • § 7272 Pub. L. 109–59, § 11164(b)(3)(B), inserted “or reregister” after “register” in section catchline.
  • (a) Pub. L. 109–59, § 11164(b)(3)(A), inserted “or reregister” after “failure to register”.

§ 7652 Shipments to the United States

  • (g)(1) Pub. L. 109–59, § 11125(b)(22)(A), substituted “subpart B” for “subpart F” in introductory provisions.
  • (g)(1)(A) Pub. L. 109–59, § 11125(b)(22)(B), substituted “section 5111” for “section 5131(a)”.

§ 9502 Airport and Airway Trust Fund

  • (a) Pub. L. 109–59, § 11161(c)(2)(A), substituted “appropriated, credited, or paid into the Airport and Airway Trust Fund…
  • (b)(1)(A) Pub. L. 109–59, § 11161(c)(2)(B)(i), substituted “section 4041(c)” for “subsections (c) and (e) of section 4041”.
  • (b)(1)(C) Pub. L. 109–59, § 11161(c)(2)(B)(ii), substituted “and kerosene to the extent attributable to the rate specified in…
  • (d)(2) Pub. L. 109–59, § 11161(d)(1), inserted “(other than subsection (l)(4) and (l)(5) thereof)” after “or 6427 (relating to…
  • (d)(3) Pub. L. 109–59, § 11161(d)(2), inserted “(other than payments made by reason of paragraph (4) or (5) of section…

§ 9503 Highway Trust Fund

  • (b)(1) Pub. L. 109–59, § 11101(c)(1)(A), substituted “2011” for “2005” in introductory provisions.
  • (b)(2) Pub. L. 109–59, § 11101(c)(1), substituted “2012” for “2006” and “2011” for “2005” wherever appearing.
  • (b)(3) Pub. L. 109–59, § 11161(c)(2)(C), struck out heading and text of par. (3). Text read as follows: “The amounts described…
  • (b)(5) Pub. L. 109–59, § 11167(b), inserted “6720A,” after “6719,”.
  • (b)(6)(B) Pub. L. 109–59, § 11101(d)(1)(C), substituted “September 30, 2009 (October 1, 2009, in the case of expenditures for…
  • (c)(1) Pub. L. 109–59, § 11101(d)(1)(A), reenacted heading without change and amended text generally, substituting provisions…
  • (c)(2) Pub. L. 109–59, § 11101(c)(1)(A), substituted “2011” for “2005” in two places.
  • (c)(2) Pub. L. 109–59, § 11101(c)(1)(B), substituted “2012” for “2006” in introductory provisions.
  • (c)(3) Pub. L. 109–59, § 11101(c)(1)(B), substituted “2012” for “2006”.
  • (c)(4) Pub. L. 109–59, § 11115(a)(1), reenacted heading without change, added subpars. (A) and (B), redesignated former…
  • (c)(5)(A) Pub. L. 109–59, § 11115(a)(2), substituted “and Boating Trust Fund” for “Account in the Aquatic Resources Trust Fund”.
  • (c)(5)(A) Pub. L. 109–59, § 11101(c)(2)(A), substituted “2011” for “2005”.
  • (c) Pub. L. 109–59, § 11161(c)(1), added par. (7).
  • (d)(1)(B) Pub. L. 109–59, § 11102(a)(1), substituted “48-month” for “24-month”.
  • (d)(3) Pub. L. 109–59, § 11102(a)(2), substituted “4 years’ receipts” for “2 years’ receipts” in heading.
  • (d)(6) (d)(7) Pub. L. 109–59, § 11102(b), added par. (6) and redesignated former par. (6) as (7).
  • (e)(3) Pub. L. 109–59, § 11101(d)(1)(B), reenacted heading without change and amended text of par. (3) generally, substituting…

§ 9504 Sport Fish Restoration and Boating Trust Fund

  • § 9504 Pub. L. 109–59, § 11115(b)(2)(D), substituted “Sport Fish Restoration and Boating” for “Aquatic Resources” in section…
  • (a) Pub. L. 109–59, § 11115(b)(1), reenacted heading without change and amended text of subsec. (a) generally. Prior to…
  • (b) Pub. L. 109–59, § 11115(b)(2)(A)(i), substituted “and Boating Trust Fund” for “Account” in heading.
  • (b)(1) Pub. L. 109–59, § 11115(b)(2)(A)(ii), (iii), substituted “Trust Fund” for “Account” in heading and “and Boating Trust…
  • (b)(2) Pub. L. 109–59, § 11151(c), substituted “subparagraph (C)” for “subparagraph (B)” in concluding provisions.
  • (b)(2) Pub. L. 109–59, § 11115(b)(2)(A)(iii), substituted “Trust Fund” for “Account” in heading.
  • (b)(2) Pub. L. 109–59, § 11115(b)(2)(A)(ii), substituted “and Boating Trust Fund” for “Account” in introductory provisions.
  • (b)(2)(A) Pub. L. 109–59, § 11151(e)(1), substituted “the Dingell-Johnson Sport Fish Restoration Act” for “the Act entitled ‘An…
  • (b)(2)(A) Pub. L. 109–59, § 11101(d)(2)(A), substituted “Safe, Accountable, Flexible, Efficient Transportation Equity Act: A…
  • (b)(2)(B) (b)(2)(C) Pub. L. 109–59, § 11101(d)(2)(A), substituted “Safe, Accountable, Flexible, Efficient Transportation Equity Act: A…
  • (c) Pub. L. 109–59, § 11115(c), reenacted heading without change and amended text of subsec. (c) generally. Prior to…
  • (d) Pub. L. 109–59, § 11115(b)(2)(B)(i), struck out “Aquatic Resources” before “Trust Fund” in heading.
  • (d)(1) Pub. L. 109–59, § 11115(b)(2)(B)(ii), (iii), substituted “the Sport Fish Restoration and Boating Trust Fund” for “any…
  • (d)(2) Pub. L. 109–59, § 11101(d)(2)(B), substituted “October 1, 2009” for “July 31, 2005”.
  • (e) Pub. L. 109–59, § 11115(b)(2)(C), substituted “Sport Fish Restoration and Boating Trust Fund” for “Boat Safety Account…

§ 9508 Leaking Underground Storage Tank Trust Fund

  • (e) Pub. L. 109–59, § 11147(a), added subsec. (e).